Publication - Consultation paper

Budget 2021/2022: supporting the COVID-19 recovery - Scotland's taxes and fiscal framework - consultation

In advance of the Scottish Budget 2021-2022, we are seeking views on the role of Scotland’s devolved taxes and Fiscal Framework in supporting the COVID-19 economic recovery.

16 page PDF

777.2 kB

16 page PDF

777.2 kB

Contents
Budget 2021/2022: supporting the COVID-19 recovery - Scotland's taxes and fiscal framework - consultation
Footnotes

16 page PDF

777.2 kB

Footnotes

1. The devolved administrations in Scotland, Wales and Northern Ireland all receive a transfer, the ‘block grant’, from the UK Government that funds a substantial proportion of their spending. A system known as the Barnett funding formula calculates the annual increase or decrease in the block grant given to each country. 

2. For example, the Scottish Government’s discussion paper and consultation process on the role of income tax in Scotland’s Budget: https://www.gov.scot/publications/role-income-tax-scotlands-budget/

3. https://www.gov.scot/publications/towards-robust-resilient-wellbeing-economy-scotland-report-advisory-group-economic-recovery/ 

4. https://www.gov.scot/publications/economic-recovery-implementation-plan-scottish-government-response-to-the-advisory-group-on-economic-recovery/ 

5. https://www.gov.scot/publications/coronavirus-covid-19-uk-fiscal-path-new-approach/


Contact

Email: covidrecoveryconsultation@gov.scot